Accountax School of Business A Profile in Education
The Enrolled Agent Review Study Program
The Special Enrollment Exam Review (EA)
This review course has been designed to incorporate the following topic areas of taxation. The material has been updated to reflect the 2016 tax year. Changes have been made to the content of the material, per the IRS specifications and for the Prometric Testing beginning May 1, 2017.
According to the Internal Revenue Service Circular 230, 10.6(g) Enrolled Agents and Enrolled Retirement Plan Agents must qualify for the renewal of enrollment. In order to qualify for renewal of enrollment, an individual enrolled to practice before the Internal Revenue Service must certify on the application for renewal form prescribed by the Director of Practice that he or she has satisfied the requirement for continuing professional education. Requirements for enrollment cycle. A minimum of 72 hours of continuing education credit must be completed during each enrollment cycle. A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed during each enrollment year of an enrollment cycle.
An individual who receives initial enrollment during an enrollment cycle must complete 2 hours of qualifying continuing education credit for each month enrolled during the enrollment cycle. Enrollment for any part of a month is considered enrollment for the entire month.ginning immediately, the IRS will begin allowing continuing education credit for each of the three parts of the Enrolled Agent Special Enrolled ( SEE) test preparation programs.
Students may now earn up to five hours of federal tax continuing education credit for preparation of the EA Test for each Parts 1 and 2, and two credit hours of ethics for Part 3. The maximum amount for SEE preparation programs is 12 credit hours.
The following classes are offer for the Enrolled Agent Review Study Program:
Part 1: Individual Taxation
Section 1: Preliminary Work and Taxpayer Data
Section 2: Income and Assets
Section 3: Deductions and Credits
Section 4: Taxation and Advice
Section 5: Specialized Returns for Individuals
Part 2: Businesses
Section 1: Business Entities
Section 2: Business Financial Information
Section 3: Specialized Returns and Taxpayers
Section 1: Practices and ProceduresSection 2: Representation Before the IRS
Section 3: Specific Types of Representation
Section 4: Completion of the Filling Process